PTO Bulletin 20-01Property Tax Oversight Bulletin: PTO 20-01
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: April 13, 2020
Bulletin: PTO 20-01
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Exemptions for Spouses of Deceased Veterans
and Spouses of First Responders – Florida Residency Requirement
Invalidated
This bulletin contains information regarding the recent court ruling affecting the
exemption for spouses of veterans who died from service-connected causes while
on active duty. The court decision also affects the exemption for surviving spouses
of first responders who died in the line of duty.
Exemption for Spouses of Deceased Veterans
The Florida Second District Court of Appeal recently held unconstitutional the
residency requirement in section 196.081(4), Florida Statutes, in DOR v. Bell, case
2D18-3134.
In the Bell case, a surviving spouse of a U.S. serviceman, who was killed in action,
applied for the exemption from ad valorem taxes. The Property Appraiser denied
the application because the deceased serviceman was not a permanent resident of
Florida as of January 1 on the year he died, as required by s. 196.081(4), F.S. The
constitutional provision authorizing the exemption, Article VII, section 6(f)(1),
Florida Constitution does not contain such a residency requirement. The court
therefore found the Florida residency requirement of s. 194.081(4), F.S., to be
unconstitutional as a restriction on the exemption not authorized by the
constitution.
Applications for exemption by surviving spouses of veterans who died from
service-connected causes while on active duty as a member of the U.S. Armed
Forces, pursuant to s. 196.081(4), F.S., should no longer be denied for the reason
that the deceased veteran was not a permanent resident of Florida on January 1 of
the year in which the veteran died.
Based on this recent court decision, Property Appraisers should not apply the
Florida residency requirement in s. 194.081(4), F.S. and Rule 12D-7.004(4)(c)1.,
Florida Administrative Code, when reviewing applications for exemptions under s.
194.081(4), F.S.
Exemption for Spouses of First Responders
Although the court decision in the Bell case was based on an application for
exemption sought by the surviving spouse of a deceased veteran under s.
194.081(4), F.S., Property Appraisers should not apply the Florida residency
requirement in s. 194.081(6), F.S., when reviewing applications for exemption by
surviving spouses of first responders who died in the line of duty.
Further Information
The Department of Revenue has provided this bulletin for your general
information. Please distribute to your staff who may be affected by the changes in
the law. If you have questions about its contents, please send them to
DORPTO@floridarevenue.com.